Only for Requirement 2B, what am i missing and do wrong?

Serial Problem Business Solutions LO P1, P2, P3, P4, P5 After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2017, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2017) follows. Credit Debit $ 38, 264 12,618 2,545 2,220 3,300 8,000 $ 0 20,000 0 No. 101 106 10 126 128 192 131 163 164 167 168 20 201 25 210 236 307 318 20 319 403 - 612 613 623 637 640 652 655 Account Title Cash Accounts receivable Computer supplies Prepaid insurance Prepaid rent office equipment Accumulated depreciation-office equipment Computer equipment Accumulated depreciation-Computer equipment counts payable Wages payable Unearned computer services revenue Common stock Retained earnings Dividends Computer services revenue Depreciation expense-office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense-Computer Totals 0 73,000 0 5,600 25, 659 0 0 2,625 0 1,728 676 704 677 684 250 805 $ 98,659 $98,659 $98, 659 Business Solutions had the following transactions and events in December 2017. Dec. 2 Paid $1,025 cash to Hillside Mall for Business Solutions' share of mall advertising costs. 3 Paid $500 cash for minor repairs to the company's computer. 4 Received $3,950 cash from Alex's Engineering Co. for the receivable from November. 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day. 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,000 on a proposed project has been accepted. Alex's paid a $1,500 cash advance to Business Solutions. 15 Purchased $1,100 of computer supplies on credit from Harris Office Products. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 20 Completed a project for Liu Corporation and received $5,625 cash. 22-26 Took the week off for the holidays. 28 Received $3,000 cash from Gomez Co. on its receivable. 29 Reimbursed s. Rey for business automobile mileage (600 miles at $0.32 per mile). 31 The company paid $1,500 cash in dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months: a. The December 31 inventory count of computer supplies shows $580 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. c. As of December 31, Lyn Addie has not been paid for four days of work at $125 per day. d. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent has expired. Required: 1. Prepare journal entries to record each of the December transactions and events for Business Solutions. 2-a. Prepare adjusting entries to reflect a through f. 2-b. Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger. 3. Prepare an adjusted trial balance as of December 31, 2017 4. Prepare an income statement for the three months ended December 31, 2017. 5. Prepare a statement of retained earnings for the three months ended December 31, 2017. 6. Prepare a balance sheet as of December 31, 2017 7. Record and post the necessary closing entries as of December 31, 2017 8. Prepare a post-closing trial balance as of December 31, 2017. Reg 1 Req 2A Req 2B Reg 3 Reg 4 Reg 5 Reg 6 Req 7 Req 8 Post the journal entries to record each of the December transactions, adjusting entries to the accounts in the ledger. Cash Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance Dec. 01 38,264 Dec. 02 1,025 500 Dec. 01 Dec. 04 Dec. 28 3,950 3,000 12,618 8,668 5,668 Dec. 03 Dec. 04 3,950 Dec. 10 750 Dec. 14 Dec. 20 1,500 5,625 37,239 36,739 40,689 39,939 41,439 47,064 46,872 49,872 48,372 192 Dec. 29 Dec. 28 Dec. 31 3,000 1,500 Computer Supplies Debit Credit Prepaid Insurance Debit Credit Balance Balance Date Dec. 01 Date Dec. 01 Dec. 15 Dec. 31 2,545 3,645 580 2,220 1,665 1,100 Dec. 31 555 3,065 Prepaid Rent Debit Credit Office Equipment Debit Credit Date Balance Date Balance 3,300 Dec. 01 8,000 Dec. 01 Dec. 31 2,475 825 Computer Equipment Debit Credit Date Balance Accumulated Depreciation Office Equipment Date Debit Credit Balance Dec. 01 0 Dec. 31 400 400 Dec. 01 20,000 Accounts Payable Debit Credit Accumulated DepreciationComputer Equipment Date Debit Credit Balance Dec. 01 0 Dec. 31 1,250 1,250 Date Dec. 01 Dec. 15 Balance 0 1,100 1,100 Wages Payable Debit Credit Unearned Computer Services Revenue Debit Credit Balance Date Dec. 01 Dec. 31 Balance 0 Date Dec. 01 Dec. 14 0 500 500 1,500 1,500 Common Stock Debit Credit Retained Earnings Debit Credit Balance Date Dec. 01 Balance 73,000 Date Dec. 01 Dec. 31 0 Dividends Debit Credit Computer Services Revenue Debit Credit Date Date Balance Dec. 01 Dec. 31 Balance 5,600 7,100 Dec. 01 Dec. 20 1,500 5,625 25,659 31,284 31,284 31,284 Depreciation Expense-Office Equipment Date Debit Credit Balance Dec. 01 0 Dec. 31 400 400 Depreciation Expense-Computer Equipment Date Debit Credit Balance Dec. 01 0 Dec. 31 1,250 1,250 Wages Expense Debit Credit Insurance Expense Debit Credit Balance Balance Date Dec. 01 Dec. 10 Dec. 31 Date Dec. 01 Dec. 31 0 555 555 750 500 2,625 3,375 3,875 3,875 Rent Expense Debit Credit Computer Supplies Expense Debit Credit Date Dec. 01 Dec. 31 Balance 0 2,475 Date Dec. 01 Dec. 31 Balance 0 3,065 2,475 3,065 Advertising Expense Debit Credit Mileage Expense Debit Credit Balance Balance Date Dec. 01 Dec. 02 Dec. 31 1,728 2,753 Date Dec. 01 Dec. 29 Dec. 31 1,025 192 704 896 704 192 Miscellaneous Expense Debit Credit Repairs Expense-Computer Debit Credit Date Dec. 01 Dec. 31 Balance 250 0 Date Dec. 01 Dec. 03 Dec. 31 Balance 805 1,305 805 250 500 500 805 Date Income Summary Debit Credit 31,284 Balance Dec. 31 31,284